IRS Written Determinations are documents the IRS is required to make "...open to public inspection..." pursuant to the provisions of I.R.C. Sec. 6110. The documents prepared for release each week are made available to the public every Friday morning, and can either be retrieved from the list below or directly from the Written Determinations download folder.

View more information about Written Determinations or Using IRS Forms, Instructions, Publications and Other Item Files.

IRS Written Determinations do not contain proprietary ("Official Use Only") information. However, it is important to note that pursuant to 26 USC § 6110(k)(3) such items cannot be used or cited as precedent.

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숫자 UILC 주제 출시일
201744008 2041.00-00 Powers of Appointment (Included v. Not Included in Gross Estate) 11/03/2017
201744008 2501.00-00 Imposition of Gift Tax (Imposed v. Not Imposed) 11/03/2017
201744008 2514.00-00 Powers of Appointment (Transfer v. Not a Transfer) 11/03/2017
201744008 671.00-00 Trust Income, Deductions, and Credits Attributable to Grantors and OthersAs Substantial Owners 11/03/2017
201744007 1014.00-00 Basis of Property Acquired From a Decedent 11/03/2017
201744007 2041.00-00 Powers of Appointment (Included v. Not Included in Gross Estate) 11/03/2017
201744007 2501.00-00 Imposition of Gift Tax (Imposed v. Not Imposed) 11/03/2017
201744007 2514.00-00 Powers of Appointment (Transfer v. Not a Transfer) 11/03/2017
201744007 671.00-00 Trust Income, Deductions, and Credits Attributable to Grantors and OthersAs Substantial Owners 11/03/2017
201744006 1014.00-00 Basis of Property Acquired From a Decedent 11/03/2017
201744006 2041.00-00 Powers of Appointment (Included v. Not Included in Gross Estate) 11/03/2017
201744006 2501.00-00 Imposition of Gift Tax (Imposed v. Not Imposed) 11/03/2017
201744006 2514.00-00 Powers of Appointment (Transfer v. Not a Transfer) 11/03/2017
201744006 671.00-00 Trust Income, Deductions, and Credits Attributable to Grantors and OthersAs Substantial Owners 11/03/2017
201744005 9100.04-00 Section 168; MACRS 11/03/2017
201744004 1295.02-02 Retroactive Elections 11/03/2017
201744003 9100.15-00 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property 11/03/2017
201744002 7701.00-00 Definitions 11/03/2017
201744001 7701.00-00 Definitions 11/03/2017
201744001 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 11/03/2017
201744000 6110.00-00 Index for Public Inspection of Written Determination 11/03/2017
201743019 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 10/27/2017
201743019 501.03-30 Organizational and Operational Tests 10/27/2017
201743018 501.03-05 Corporations 10/27/2017
201743018 501.03-30 Organizational and Operational Tests 10/27/2017

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